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V2768-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction available for energy efficiency renovations in residential buildings

A taxpayer inquired whether they could claim a tax deduction for installing solar panels that reduce non-renewable primary energy consumption in their single-family home. The Directorate General for Taxes (DGT) confirmed that the deduction under the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

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2023-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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